44923 ÷ 7 = 6417 R4
Alright, let's work through the division of 44923 by 7 step by step.

Step 1:
7 goes into 4 0 times with a remainder of 4.
Write down 0 as next digit of of the result. 
Result so far: 0
Subtract 0 from 4 to get 4.
Bring next digit (4) of the dividend behind the 4 and repeat the process: 44 / 7

Step 2:
7 goes into 44 6 times with a remainder of 2.
Write down 6 as next digit of of the result. 
Result so far: 6
Subtract 42 from 44 to get 2.
Bring next digit (9) of the dividend behind the 2 and repeat the process: 29 / 7

Step 3:
7 goes into 29 4 times with a remainder of 1.
Write down 4 as next digit of of the result. 
Result so far: 64
Subtract 28 from 29 to get 1.
Bring next digit (2) of the dividend behind the 1 and repeat the process: 12 / 7

Step 4:
7 goes into 12 1 times with a remainder of 5.
Write down 1 as next digit of of the result. 
Result so far: 641
Subtract 7 from 12 to get 5.
Bring next digit (3) of the dividend behind the 5 and repeat the process: 53 / 7

Step 5:
7 goes into 53 7 times with a remainder of 4.
Write down 7 as next digit of of the result. 
Result so far: 6417
Subtract 49 from 53 to get 4.

The final result is 6417 with a remainder of 4.